Business Tax Account now available for Corporate Designated Officials; Income Verification Express Service open to designated officials and sole proprietors

FS-2024-31, December 2024 — The Internal Revenue Service continues to open its Business Tax Account (BTA) to a growing number of business taxpayers, expanding the useful features available.
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Businesses

Alternative Fuel Vehicle Refueling Property Credit for Tax-exempt Entities

If you install qualified vehicle refueling and recharging property in your organization, you may qualify for the alternative fuel refueling property tax credit.
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Charities and Nonprofits

National Small Business Week advice from the IRS: Plan now to take advantage of new and existing tax benefits, prepare for reporting changes

IR-2023-95, May 2, 2023 — The IRS today urged business taxpayers to begin planning now to take advantage of tax-saving opportunities and get ready for reporting changes that take effect in 2023.
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Small Businesses

Tax withholding types

A section about withholding taxes and employment taxes on payments to foreign persons and U.S. persons abroad.
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Nonresidents

Revenue procedures

The IRS’s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.
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Administrators

Tip recordkeeping and reporting

Provides information and resources dealing with reporting tip income for all industries that deal with tipping of employees.
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Small Businesses

Education credits: Questions and answers

Find answers to common questions about the education credits, including the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit (LLC).
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Individuals

Tax topics

Browse IRS Tax Topics for general individual and business tax information.
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ITIN Guidance for foreign property buyers sellers

Foreign buyers and/or sellers of U.S. real property interests need identifying numbers to obtain reduced withholding or pay tax. Here’s guidance for those who need to request ITINs (Individual Taxpayer Identification Numbers).
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Nonresidents

EP Examination Process Guide - Section 2 - Compliance Monitoring Procedures - Top Ten Issues - Defined Benefit Plans

Top Ten Issues - Defined Benefit Plans
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Administrators